该参考描述所示目录。请向院校确认当前的招生项目及适用于您入学年的条件。
描述
成本与管理会计 I 为实施和指导管理规划与控制而建立的内部记录系统，强调成本识别、产品成本计算、成本行为与成本分配，以及以专业方式分析和传达相关信息给使用者。讲座、讨论，每周3小时。限制：面向BAcc专业及获批会计方向的BBA学生开放。春季学期，在注册指南规定日期前向BAcc带薪实习（Co-op）专业开放。先修课：ACTG 1P02 (1P12) 或 2P12。注：本课程可能通过多种授课方式提供。授课方式将在适用学期的教学时间表中列明。
先修课程
- 先修课：ACTG 1P02 (1P12) 或 2P12。
条件与方式
- 限制：面向BAcc专业及获批会计方向的BBA学生开放。春季学期，在注册指南规定日期前向BAcc带薪实习（Co-op）专业开放。
- 先修课：ACTG 1P02 (1P12) 或 2P12。
- 注：本课程可能以多种授课方式开设。授课方式将在适用学期的学术课程表中列出。
原文参考文本
Cost and Managerial Accounting I Internal recording systems developed to implement and guide management planning and control emphasizing cost identification, product costing, cost behaviour and cost allocations as well as analysis and communication of relevant information to users in a professional manner. Lectures, discussion, 3 hours per week. Restriction: open to BAcc majors and BBA students approved to the Accounting concentration. In Spring Session, open to BAcc Co-op majors until date specified in Registration guide. Prerequisite(s): ACTG 1P02 (1P12) or 2P12 . Note: this course may be offered in multiple modes of delivery. The method of delivery will be listed on the academic timetable, in the applicable term.
- Prerequisite(s): ACTG 1P02 (1P12) or 2P12 .
- Restriction: open to BAcc majors and BBA students approved to the Accounting concentration. In Spring Session, open to BAcc Co-op majors until date specified in Registration guide.
- Note: this course may be offered in multiple modes of delivery. The method of delivery will be listed on the academic timetable, in the applicable term.
来源与参考
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来源参考 : https://brocku.ca/webcal/2024/undergrad/busi.html